At 22, Irene Madsen was in a car accident with her best friend. Her friend survived, but she didn't, and despite her desperation to stay, she was brought to the Afterlife. Derek Long died at the age of 25, years ago, and since his departure had climbed to the near top of the hierarchy of the Underworld, a spirit guide and the advisor to the ruler of death. His latest assignment has been to a girl named Irene. He must teach her the customs and ways of the Underworld and help her to survive. Does death mean that it's too late for love?